Up to date information about Revenue Scotland's ongoing operations to mitigate the impact of the COVID-19 virus.

03 April 2020

In response to the developing Covid-19 pandemic, Revenue Scotland has changed how it delivers some of its services and functions. Ongoing support for our service users continues but in order to protect the health and wellbeing of our staff, some changes to operational delivery have had to be made. See below for more information.

The Scottish Electronic Tax System (SETS) continues to operate as normal.

Support Desk

  • Our telephone Support Desk is now closed.
  • Agents with a query who have access to SETS should contact Revenue Scotland through the online secure message service.
  • Taxpayers or agents with no access to SETS should contact Revenue Scotland by email. Please send LBTT queries to, SLfT queries to, any non-tax queries to 

Payments to Revenue Scotland

  • Any cheques received by Revenue Scotland after 23 March will be subject to delay in processing.
  • Where agents have a Direct Debit mandate in place, we encourage agents to submit any new returns using this as a methd of of payment.
  • All other payments should be made by BACS. 

Paper Returns

  • Paper returns (LBTT Return, Three Year Lease Review, ADS Repayment, SLfT Return) cannot currently be processed and will be subject to delay.
  • Any paper returns or lease reviews received by Revenue Scotland after 23 March will be input to the SETS system as soon as possible.
  • We encourage agents to make returns to use SETS to make returns or lease reviews online.
  • Taxpayers should make their lease review returns online.

Claims for Repayment of Additional Dwelling Supplement (ADS)

  • Agents submitting or making amendments ADS Repayment claims should use SETS.
  • Taxpayers using paper ADS Repayment forms should note that all paper returns are subject to delay in processing and repayment.
  • A revised process for making ADS Repayment claims will be announced as soon as possible.

We will be updating this section every Thursday during the period measures are in place to respond to the COVID-19 pandemic.